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M.D., INC. v. COMMISSIONER

Dkt. No. 12224-05.

93 T.C.M. 1237 (2007)

T.C. Memo. 2007-124

W.W. Eure, M.D., Inc. v. Commissioner.

United States Tax Court.

May 18, 2007.

Attorney(s) appearing for the Case

W.W. Eure and Charles P. Copeland (officers), for petitioner.

Guy H. Glaser, for respondent.

MEMORANDUM OPINION

KROUPA, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for 2002 and 2003 (the years at issue) of $12,416 and $15,404, respectively. The sole issue for decision is whether petitioner is a qualified personal service corporation subject to a special flat income tax rate of 35 percent under section 11(b)(2)1 rather than the graduated income tax rates for corporations under section...

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